Jo-Anne Matear

The Filer, Tricon Capital Group Inc., applied for exemptive relief from the requirement in section 3.1 of National Instrument 52-107 to prepare its financial statements in accordance with Canadian GAAP.

The Filer sought to prepare its financial statements using International Financial Reporting Standards (IFRS) for periods beginning on or after January 1, 2010.

The Ontario Securities Commission granted the exemption, noting the Filer had assessed the readiness of its staff, board, auditors, and investors for the early adoption of IFRS.

The applicant real estate investment trust and its subsidiary sought exemptive relief from prospectus, dealer registration, continuous disclosure, and other requirements in connection with a proposed reorganization.

The reorganization would result in the units of the trust and the subsidiary trading together as stapled units.

The Ontario Securities Commission granted the requested relief, subject to conditions including that the units remain stapled and that combined financial statements be filed.

The Applicant applied to the securities regulatory authorities in multiple Canadian jurisdictions for a decision that it is not a reporting issuer.

The Applicant represented that its outstanding securities are beneficially owned by fewer than 51 security holders in Canada, its securities are not traded on a marketplace, and it is not in default of its obligations as a reporting issuer.

The Decision Maker was satisfied that the statutory test was met and ordered that the Applicant is not a reporting issuer.

The filers applied for exemptive relief from certain prospectus disclosure, dealer registration, and prospectus delivery requirements under the Securities Act in connection with a proposed distribution of securities by way of an equity line of credit.

The Ontario Securities Commission granted the requested relief, subject to conditions including a 9.9% restriction on the number of securities distributed in any 12-month period and restrictions on the permitted activities of the purchaser.

The Filer applied for exemptive relief from the requirement under National Instrument 52-107 to file financial statements audited in accordance with Canadian or US generally accepted auditing standards for a business acquisition report.

The Filer sought to file financial statements of the acquired company audited in accordance with International Standards on Auditing.

The Ontario Securities Commission granted the relief, provided the auditor's report describes any material differences from Canadian GAAS and indicates that a Canadian GAAS report would not contain a reservation.

Xenos Group Inc. applied for exemptive relief from the requirements to file and deliver interim financial statements, management's discussion and analysis, and related officer certifications for the three months ended December 31, 2009.

The application was made in the context of a compulsory acquisition under the Business Corporations Act (Ontario) following a successful take-over bid by Actuate Canada International Corporation.

The Ontario Securities Commission granted the requested relief, noting that the filer would soon be wholly owned by the acquirer and cease to be a reporting issuer.

The Applicant, Coretec Inc., applied to the Ontario Securities Commission and other jurisdictions for a decision that it is no longer a reporting issuer.

The Applicant represented that its outstanding securities are beneficially owned by fewer than 15 security holders in each jurisdiction and fewer than 51 in total in Canada, its securities are not traded on a marketplace, and it is not in default of its obligations.

The Commission granted the application, ordering that the Applicant is not a reporting issuer.

The Applicant, Stingray Copper Inc., applied to the Ontario Securities Commission and other jurisdictions for a decision that it is no longer a reporting issuer.

The Commission was satisfied that the Applicant met the criteria, including having fewer than 51 security holders in Canada and no securities traded on a marketplace.

The order was granted, deeming the Applicant to no longer be a reporting issuer.

The Applicant applied to the Ontario Securities Commission for a decision that it is no longer a reporting issuer.

The Applicant represented that its outstanding securities are beneficially owned by fewer than 15 security holders in each Canadian jurisdiction and fewer than 51 in total in Canada, and its securities are not traded on a marketplace.

The Commission was satisfied that the statutory test was met and ordered that the Applicant is not a reporting issuer.

The Applicant applied for a decision under the securities legislation of Ontario and Alberta that it is no longer a reporting issuer.

The Applicant represented that its outstanding securities are beneficially owned by fewer than 15 security holders in each jurisdiction and fewer than 51 in total in Canada, and that its securities are not traded on a marketplace.

The Decision Makers were satisfied that the statutory tests were met and ordered that the Applicant is not a reporting issuer.

The Applicant, Bluerock Acquisition Corp., applied to the Ontario Securities Commission for a decision that it is no longer a reporting issuer.

The Commission granted the requested relief, noting that the Applicant's outstanding securities are beneficially owned by fewer than 15 security holders in each jurisdiction in Canada and fewer than 51 in total, and its securities are not traded on a marketplace.

The Filer applied for exemptive relief from the requirement in section 3.1 of National Instrument 52-107 to prepare its financial statements in accordance with Canadian GAAP.

The Filer sought to early adopt International Financial Reporting Standards (IFRS-IASB) for financial periods beginning on or after April 1, 2010.

The Ontario Securities Commission granted the exemption, subject to conditions including restatement of any interim financial statements filed under Canadian GAAP in the adoption year and specific disclosure requirements regarding the transition.

The Applicant, Grey Island Systems International Inc., applied for a decision under the securities legislation of Alberta and Ontario that it is no longer a reporting issuer.

The Applicant represented that its outstanding securities are beneficially owned by fewer than 15 security holders in each jurisdiction and fewer than 51 in total in Canada, and its securities are not traded on a marketplace.

The Ontario Securities Commission granted the requested relief, ordering that the Applicant is not a reporting issuer.

The Applicant, Western GeoPower Corp., applied to the Ontario Securities Commission and other jurisdictions for a decision that it is no longer a reporting issuer.

The Decision Maker found that the Applicant met the requirements, as its securities are owned by fewer than 15 security holders in each jurisdiction and fewer than 51 in total in Canada, its securities are not traded on a marketplace, and it is not in default of its obligations.

The application was granted, and the Applicant was ordered to no longer be a reporting issuer.

The Applicant, Polaris Geothermal Inc., applied to the Ontario Securities Commission and the Alberta Securities Commission for a decision that it is no longer a reporting issuer.

The Decision Makers were satisfied that the Applicant met the criteria, including having fewer than 51 security holders in Canada and no securities traded on a marketplace.

The application was granted, and the Applicant was ordered to no longer be a reporting issuer.

The Applicant, Moto Goldmines Limited, applied for a decision under the securities legislation of multiple jurisdictions that it is no longer a reporting issuer.

The Applicant represented that its outstanding securities are beneficially owned by fewer than 15 security holders in each jurisdiction and fewer than 51 in total in Canada, its securities are not traded on a marketplace, and it is not in default of any obligations.

The Ontario Securities Commission granted the requested relief, ordering that the Applicant is not a reporting issuer.

The applicant, a reporting issuer, applied for an exemption from the requirement under section 3.1 of National Instrument 52-107 to prepare its financial statements in accordance with Canadian GAAP.

The applicant sought to prepare its financial statements in accordance with IFRS-IASB for financial periods beginning on or after January 1, 2010.

The principal regulator granted the exemption, subject to conditions including specific disclosure requirements and restatement of any interim financial statements filed under Canadian GAAP in the year of adoption.

The Applicant, Optimal Geomatics Inc., applied for a decision under the securities legislation of Ontario, Alberta, Saskatchewan, and Manitoba that it is no longer a reporting issuer.

The Decision Makers were satisfied that the Applicant met the necessary criteria, including having fewer than 51 security holders in Canada and no securities traded on a marketplace.

The application was granted, and the Applicant was deemed to no longer be a reporting issuer.

The Applicant applied for a decision under the securities legislation of multiple Canadian jurisdictions that it is no longer a reporting issuer.

The Applicant represented that its outstanding securities are beneficially owned by fewer than 15 security holders in each jurisdiction and fewer than 51 in total in Canada, and its securities are not traded on a marketplace.

The Commission was satisfied that the statutory test was met and ordered that the Applicant is not a reporting issuer.

The Applicants, Pet Valu Canada Inc. and Pet Valu, Inc., applied to the Ontario Securities Commission and other jurisdictions for a decision that they are no longer reporting issuers.

The Decision Maker found that the Applicants met the requirements, as their outstanding securities are beneficially owned by fewer than 15 security holders in each jurisdiction and fewer than 51 in total in Canada, and their securities are not traded on a marketplace.

The application was granted, and the Applicants were ordered to no longer be reporting issuers.